Employers must submit payroll tax returns via electronic channels only starting January 2024 

Thailand has taken further steps to achieve a 100% Digital Tax Ecosystem by 2028 through the Revenue Department’s issuance of Notification in relation to Income Tax No. 438. The Notification prescribes that all tax return forms for personal income tax withheld at source filed by employers for their employees i.e. PND1, PND1 Gor, and Special PND 1 Gor are to be filed exclusively through the Revenue Department’s electronic system, which includes the e-Filing system, e-Withholding Tax system, and electronic file storage media.  

If the employer will not be able to submit returns online, the returns can still be submitted manually in paper form at the Revenue office branch where the employer’s establishment is located, along with a letter addressing the reasons and necessity for not being able to submit such forms via the prescribed electronic channels. 

The announcement will be fully enforced with respect to all income paid from January 2024 onwards. 

The Notification serves to facilitate a seamless and more convenient way for individuals to check their income information through the “My Tax Account” system for filing personal income tax returns PND90/91, prevent fraudulent processes in requesting for tax refunds, and ensure accurate tax reporting by preventing individuals or entities to create false expenses. 

It can be said that this Notification is a significant leap forward for Thailand’s tax system, aligning it with the digital age and modernizing the tax-filing process for both employer and employee alike.